Protocol to the Tax Treaty between Germany and Ireland has Entered into Force

According to an update from Irish Revenue, the protocol to the 2011 income and capital tax treaty with Germany has entered into force. The protocol, signed 3 December 2014, is the first to amend the treaty. The amendments include:

• Article 2 (Taxes Covered) is amended by replacing Irish "income levy" with "universal social charge";
• Article 3 (General Definitions) is amended by replacing the definition of "Germany";
• Article 7 (Business Profits) is replaced, bringing it line with the 2010 OECD …